The main purpose of this research is to investigate the effect of mandatory rotation of auditors on the relationship between audit fees and market value added, economic value added and growth opportunities for listed companies in Tehran Stock Exchange. Research hypotheses based on a statistical sample of 106 companies during an 11-year period from 2007 to 2017 were tested using the multivariabl...

کیفیت کنترل داخلی یکی از سازوکارهای نظارتی و کنترلی واحدهای تجاری تلقی می‌شود. از سوی دیگر، کمیته حسابرسی یکی از مکانیزم های راهبری شرکتی است که از سال 1391 شرکت‌های بورس اوراق بهادار ملزم به تشکیل این کمیته شده‌اند. علاوه براین تفکیک مالکیت از مدیریت نیز سبب شده تا به قدرت مدیرعامل جهت افزایش منافع شخصی افزوده شود. در نتیجه این پژوهش درصدد است تا ارتباط بین ویژگی‌های کمیته حسابرسی و کیفیت کنتر...

این مقاله به بررسی تاثیر نوع اظهارنظر و بهبود در اظهارنظر حسابرس بر قیمت و حجم معاملات سهام شرکت­های پذیرفته شده در بورس اوراق بهادار تهران پرداخته است. نوع اظهارنظر و میزان تغییر در آن به عنوان اخبار خوب و بد در مورد شرکت در نظر گرفته شده است. نمونه آماری شامل 75 شرکت می­باشد. روش آماری برای آزمون فرضیه­ها، رگرسیون داده­های تابلویی است. برای کمی کردن بهبود در اظهارنظر حسابرس، از روش لی و وو (2...

Background/aim. Considering the underlying role played by knowledge management in project-based organizations; and, the fact that knowledge audit is the most important step in supplying, maintaining and updating the content of knowledge management systems; this research effort is aimed at designing an appropriate knowledge audit model based on the requirements and factors of knowledge audit in ...

Background: Individuals characteristics including gender, education level, job experience and job rank are affective and significant variables in work ethic. This research try to study this affection on whistle blowing in audit profession. Thus, the aim of this research is to study of gender effect on whistle blowing as an ethical behavior. Method: The research method is descriptive-correlation...

The present study identifies ethical ways of auditing reporting, which define the relationship between internal audit and the various authorities of the organization. Defining these lines as determinants of impartiality and independence of internal audit is of great importance. In this research, the structural equation model has been used to test the proposed model. The information required for...

in this thesis we will present three topics. we define approximate fixed points in fuzzy normed spaces. also we obtain some necessary and sufficient conditions on the existence of? -fixed points for ? > 0. at the continue some results about approximate fixed points for a class of non-expansive maps on g-metric spaces are obtained and we define approximate fixed points in partial metric spa...

in new management approaches, in the organizations with inflexible structure, existing of red tapes and interruptions caused by limitations and also non-compliance with environmental changes, create demotivation among staff. with regard to the influence of job motivational potential and its relationship to the type of organizational structure( enabling and dissuasive), the goal of this research...